Request remission of the general interest charge or a failure-to-lodge penalty
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- From the ATO account, the lodgment and payment history and the client’s explanation, set out the periods and amounts of interest or penalty, the circumstances relied on with supporting documents, and draft the remission request in the ATO’s form.
- What the lawyer must review
- The lawyer decides whether the circumstances support remission, checks the figures and evidence, settles the request, and advises on objection rights if remission is refused.
- Written for / version
- US
Open a jurisdiction version of this task to see which instruments apply: US
Who does what
| Role | What they do |
|---|---|
| Assistance | From the ATO account, the lodgment and payment history and the client’s explanation, set out the periods and amounts of interest or penalty, the circumstances relied on with supporting documents, and draft the remission request in the ATO’s form. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Confirm client tax file numbers, ATO correspondence and financial records go only into a tool approved for client tax data, and that privileged advice is not uploaded where privilege could be lost.
- Check each amount against the ATO account.
- Confirm each circumstance relied on is supported by a document.
- Diarise objection rights if remission is refused.
Forms and precedents for this task
| Form or precedent | Kind | AI use | Summary |
|---|---|---|---|
| ATO general interest charge remission application | Form | AI use Yellow | Link to the ATO general interest charge remission application. |
| ATO shortfall interest charge remission application | Form | AI use Yellow | Link to the ATO shortfall interest charge remission application. |
| ATO failure to lodge penalty remission application | Form | AI use Yellow | Link to the ATO failure to lodge penalty remission application. |
Signed-in accounts can read the full text of each one. All precedents.
Sources
- ATO, Remission of interest charges · 2026-10-18
These are suggested working checks. Confirm the required checking with the responsible lawyer before work starts; the checking approach does not establish permission to use AI.